Effective Dates: 6/02/2022 - Present

Identification Number:
RM 03809 TN 14
Intended Audience:See Transmittal Sheet
Originating Office:DCO OCO OEIO DTPS
Title:Scouting - Adjusting Earnings
Type:POMS Transmittals
Program:Records Maintenance (Earnings & Enumeration)
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part RM – Records Maintenance
Chapter 038 – Earnings Discrepancies
Subchapter 09 – Scouting - Adjusting Earnings
Transmittal No. 14, 06/02/2022

Audience

Originating Component

OCO

Effective Date

Upon Receipt

Background

This is a Quick Action Transmittal and no change to policy. DEBS technicians use these references when processing earnings adjustments.

Summary of Changes

RM 03809.038 Scouting for Missing Reports

update sentence structure and remove an obsolete form

add location for remarks

RM 03809.039 Scouting Cases Involving Multiple Postings for the Same Employer and Period

update sentence structure and remove an obsolete form

add location for remarks

RM 03809.038 Scouting for Missing Reports

  1. A. 

    Copy of the missing report is included with the case—Check the REL/RCL under the EIN for the period involved. (If previous scouting is included with the case, only check the REL's/RCL's available since the last scouting was performed). If the:

    1. 1. 

      Missing report is located, annotate remarks in ICOR the appropriate scouting form “Report located on REL/RCL” and mark the case complete.

    2. 2. 

      Missing report is not located, obtain earnings records for three employees (from different pages if possible) listed on the copy of the report (all employees if less than three are listed) as:

      1. a. 

        For periods 1978 or later, request an MEF printout for each SSN.

      2. b. 

        For periods prior to 1978, check the 1086 file for each SSN, and take the following actions:

        1. 1. 

          Annotate all wage reports for the missing period in remarks on the development worksheet.

        2. 2. 

          Identify all EINs transcribed per RM 03809.009.

        3. 3. 

          Evaluate all earnings records obtained.

        4. 4. 

          Annotate remarks on the development worksheet with all information obtained.

        5. 5. 

          Mark the case complete

  2. B. 

    Copy of the missing report is not included with the case - Take the following actions:

    1. 1. 

      Check the “4906 file” (flag card file) in EPB to determine if any action has been initiated to obtain a copy of the report. If:

      1. a. 

        So, and receipt of the report is pending, annotate remarks on the development worksheet “Action initiated to obtain copy of report” and mark the case complete.

      2. b. 

        Not or receipt of the report is unlikely, apply the instructions in 2. below.

    2. 2. 

      Check the REL/RCL under the EIN for the period involved. (If previous scouting is included with the case, only check the REL's/RCL's available since the last scouting was performed.) If the:

      1. a. 

        Missing report is located, annotate remarks on the development worksheet “Report located on REL/RCL” and mark the case complete.

      2. b. 

        Missing report is not located, check the REL/RCL for reports filed in the periods immediately before and after that of the missing report. If:

        1. 1. 

          A report is not filed for either prior or subsequent periods, annotate remarks on the development worksheet “NR” for both periods and mark the case complete.

        2. 2. 

          A report is filed in both periods, apply the instructions in B.3. of this section.

        3. 3. 

          A report is filed in only the prior or subsequent period, scout the report (per RM 03809.007) for the SSN's of up to three employees from the report applying the instructions in B.3.a.-b. below.

    3. 3. 

      Scout the report (per RM 03809.007) for the SSN's of three employees reported on both reports. If:

      1. a. 

        More than three employees are reported, select the SSN's of three employees most likely to have been reported during the missing period (i.e., employees with high earnings) and apply the instructions in A.2.a.-b. above.

      2. b. 

        One to three employees are reported, apply the instructions in A.2.a.-b. above.

      3. c. 

        Neither report contains the same employee, annotate “Remarks” on the development worksheet “Prior and subsequent reports—do not list the same employees”. However, ensure that scouting of one to three employees' SSN's from each report has been provided as in a. or b. above.

        NOTE: Checking earnings records for several employees are done to determine if the report was received under the correct EIN but not processed, or, if the report was processed under another EIN.

  3. C. 

    Wage reports located for the same employer and period under a different EIN—Cross-refer the wage reports on the REL/RCL.

    NOTE: Single-page Form 941 Schedule A reports processed in the 5/9 and 5/2 accounting quarters (AQ) (third and fourth AQ of 1975, respectively) may contain an incorrect unit sequence number in the page 1 sequence field. The incorrect sequence numbers all end in a zero. The master blocks involved are 3300-3799, 6000-7799, and 8300-8799. The 6/3 accounting quarter (the first AQ of 1976) on should be correct. If the document cannot be located on the master block microfilm using the number in the sequence field, the first three positions of the sequence should be used.

RM 03809.039 Scouting Cases Involving Multiple Postings for the Same Employer and Period

A. Quarterly Reports Involved

  1. 1. 

    Scout the report(s) (per RM 03809.007) to determine the reason for the multiple posting.

  2. 2. 

    If there are two or more postings from the same “Original” report, and;

    1. a. 

      Duplicate pages were processed, prepare adjustment to cancel one of the pages.

    2. b. 

      Duplicate amounts were posted but only one amount is on the “original” report (processing error), prepare adjustment to correct the processing error.

    3. c. 

      Two separate wage amounts were reported by the employer, attach a copy of the page(s) of the report which includes each wage amount.

  3. 3. 

    If exact duplicate quarterly reports were processed and no previous action has been taken to cancel the duplicate report, cancel one report.

  4. 4. 

    If partial duplicate reports were processed:

    1. a. 

      Make any possible corrections (processing errors)

    2. b. 

      If no correction is possible, include the totals for each report.

  5. 5. 

    5

    Annotate “Remarks” on the development worksheet to reflect any findings or actions taken.

B. Annual Reports Involved

  1. 1. 

    If duplicate annual reports are involved, check the MEF printout to determine if electronic offset occurred as stated in RM 03809.006 B.1.

    1. a. 

      If the MEF printout reflects that offset has been made for the period in question and the:

      1. 1. 

        Earnings on record agree with the allegation, no further scouting is necessary. Annotate remarks on the development worksheet “electronically offset” and mark the case complete.

      2. 2. 

        Earnings on record do not agree with the allegation, itemize and identify employers for the period in question. Annotate remarks on the development worksheet and mark the case complete.

    2. b. 

      If the MEF printout does not reflect that offset occurred:

      1. 1. 

        Check the appropriate exception listing in EPB to determine if any corrective actions have been initiated

      2. 2. 

        If the wages appear on the appropriate listing and the listing is annotated to show that either corrective action has been taken or no action is necessary, mark the case complete in ECMS.

      3. 3. 

        If the wages do not appear on the appropriate listing, make any possible corrections

      4. 4. 

        Annotate remarks on the development worksheet to indicate that the exception listings were checked.

  2. 2. 

    If Partial Duplicate Annual Reports are involved, apply the instructions in B.1.b.1)-4) above.

    NOTE: Partial duplicate annual report postings cannot be electronically offset. However, these postings may appear on the “Duplicate Posted Items List” generated at the end of each posting year and forwarded to EPB for investigation and correction.

RM 03809 TN 14 - Scouting - Adjusting Earnings - 6/02/2022